Below is a link for to the Department of Management's update of general purpose debt voting thresholds. The city/county amounts have been updated using the CPI for urban consumers as of 01/02/2026.
This page provides information and resources for counties for submitting and amending their budgets, and providing other financial reports as required.
This series of videos serves as a tutorial for county officials on the county budget process in the State of Iowa online budget system. Click the playlist icon in the top right corner of the viewer to access and jump to other videos in the series.
This video is an overview of the process for entering and maintaining debt schedules in the DOM debt database system. Areas covered will be navigation of the online system, entering general information about the debt, completing entry of a debt schedule, and bring the data to the AFR and budget forms. This video is aimed at county staff members responsible for filing the AFR and budget forms yearly with the State of Iowa.
Notices must be provided to the public at least ten (10) and no more than twenty (20) days prior to the date of the hearing with date, time and location of the hearing.
Budget amendments for the current fiscal year that runs from July 1 to June 30 should be completed by May 31. Budgets may be amended after this deadline, but if the amendment is protested and properly appealed it is void.
A proposed amendment of a local budget is subject to protest for ten days from the decision or order of the board of supervisors, city council, school board or other public body or corporation with the power to levy a tax.
County annual financial reports (AFR) is due December 1 for the prior fiscal year ending June 30.
The Annual Urban Renewal Report (AURR) for the fiscal year ending June 30 is due to the department and Iowa Legislative Services Agency by the following December 1. The AURR is a report of all urban renewal activities, balances, revenues and expenditures for the fiscal year.
